Comments on ECJ C-108/22: The mere resale of services and the need to harmonize the special regime of travel agencies in VAT

The Court of Justice of the EU (CJEU) issued a ruling on the special VAT regime for travel agencies. The ruling clarifies whether the special regime can be applied to the resale of hotel accommodation services without additional benefits. The Polish Tax Administration argued that a mere resale of accommodation services does not fit the definition of a travel service. The special regime for travel agencies aims to facilitate tax management for operators who acquire services from other operators and provide them to clients. The regime exists to avoid practical difficulties in applying common VAT rules. However, determining the cases in which the regime should apply has been a problem due to the lack of harmonization and a common definition of what constitutes a trip. The CJEU ruling states that the special regime can be applied to the resale of accommodation services without additional benefits.

Source Legaltoday

See also

• ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents
• Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
• C-552/17 (Alpenchalets Resorts) – Judgment – Provision by a travel agency of a holiday residence rented with additional benefits each constitutes a single service under TOMS

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